The lecturers have occupied, and continue to occupy, central positions in Portuguese tax law and its evolution.
Sometimes, preparing preparatory work for legal diplomas, such as the general tax law or the tax regime for credit securitization. Other times, collaborating with authorities from Portuguese-speaking countries in preparing laws or reviewing existing ones.
And all of them defending the rule of tax law, which must be a state of justice, of respect for the rights of taxpayers, before the tax administration or the courts.
It is based on these experiences that they present and discuss practices and cases that contradict the tax rule of law, through violation of the rights of the person/taxpayer. Having chosen problems of the greatest practical importance and economic and social relevance.
In this way, they contribute, as they always intended, to economic and social development, removing obstacles and unfair burdens, demanding respect for human rights, first of all by observing article 1 of the Constitution, which recognizes that the State and, therefore, the Law, are based on the dignity of the person. Dignity is where personality rights arise.
A poorly applied tax rule, especially if it is applied systematically, will always imply serious injustice. And it could violate the rights to housing, food, income from work, etc. The person will be degraded to a mere object.
And the third generation right to economic and social development will be degraded.
We cannot be surprised that the State, by not respecting its citizens, is also not respected by them.
Every year, many millions of euros enter the State's coffers illicitly, causing widespread discomfort and discrediting public institutions. We propose to indicate a certain number of harmful acts of the taxing State which, if taxpayers carried out acts of the same importance, would be subject to heavy penalties.
We have created here a space for reflection and mutual assistance between lawyers with a view to helping the administration, the courts and the legislator to reflect and safeguard the basis of democracy, human rights.
9:30 Opening
Pedro Trovão do Rosário
Director of the Law Department
Antonio de Lencastre Bernardo
Chairman of the Board of Directors of Grupo Autónoma
Kelve Nobre de Carvalho
Attorney General of the Republic of S. Tomé and Príncipe
10:00 – 12:30
Measures aimed at reducing backlogs in tax courts and the endemic inefficiency they suffer from
Vasco Valdez
Interest that does not stop counting during disputes
João Santos Pinto
coffee break
The use of artificial intelligence by the Courts and Tax Administration
Clotilde Celorico Palma
Alleged tax crime to circumvent expiry rules and prevent defense in tax courts
Francisco Sousa da Câmara
Tax usury: the case of the CGAA
João Pedro Rodrigues
Prescription that does not prescribe
Susana Soutelinho
13:00 – 14:30 Lunch
14:30 Opening
João Massano
President of the District Council of the Bar Association
The list of defaulting taxpayers
José António Chamorro
The OE for 2024
Luís Belo
“Taxes and the Fundamental Right to Private Property from the perspective of the European Court of Human Rights (ECtHR)”
Julius Storm
coffee break
Sector contributions
Antonio Coelho
Respect for taxpayers’ rights and respect for State rights
Diogo Leite de Campos
Financial consequences of interest accrual during pending litigation
Manuel Rodrigues
17:30 Closing
Manuel Guedes Valente, President of the Scientific Council of the Autonomous University of Lisbon
Alberto Barreiros representing the President of the Bar Association
speakers
speakers
Diogo Leite de Campos
Lawyer (partner) – Leite de Campos, Soutelinho & Associados – Sociedade de Advogados, RL.(Lisbon) and Rolim, Viotti and Leite de Campos (Brazil). Preferred field of practice: Tax Law (litigation, consultancy and international and European law), General Theory of Law, Civil Law, Real Estate Law and Company Law.
Full Professor at the Faculty of Law of Coimbra (ap.) and at the Autonomous University of Lisbon.
Vasco Valdez
Born in Lisbon, on 28.09.1953.
Graduated, Master and Doctor in Law from the Faculty of Law of Lisbon and the Autonomous University of Lisbon (PhD), years 1977, 1986 and 2013 respectively.
Lawyer registered with the Order.
Arbitrator at CAAD (tax arbitration).
Member of the Superior Council of Administrative and Tax Courts (2011-2021).
Coordinating Professor at ISCAL (until 2018), responsible for teaching various subjects in the area of Tax Law and Taxation.
Former Under-Secretary of State and later Secretary of State for Fiscal Affairs, from 1991 to 1995 and from 2002 to 2004, it was under his immediate political responsibility that the Reform of Property Taxation was carried out.
Author of several studies and works on taxation and public finances, namely “The municipal contribution and the reform of property taxation”, “Tax systems of local authorities”, “Contribution to the study of municipal finances in Portugal” and “Tax Autonomy of Municipalities " (PhD final thesis).
Lecturer on several postgraduate and master's courses, namely at the Faculty of Law of Lisbon and the Instituto Superior de Economia e Gestão.
Member of supervisory bodies of the FIDELIDADE Group.
João Santos Pinto
Founding Partner CVSP Advogados.
Tax Arbitrator at CAAD – Administrative Arbitration Center in the area of international tax law.
Clotilde Celorico Palma
PhD in Legal-Economic Sciences from the Faculty of Law of the University of Lisbon.
Lawyer specialized in Tax Law.
Arbitrator in Tax matters at CAAD.
Author of numerous publications on legal matters.
Francisco Sousa da Câmara
Francisco de Sousa da Câmara has collaborated with the Society since 1986, being a partner since 1991.
He has worked with large national and multinational companies in restructuring operations related to all types of taxes, both domestically and internationally, as well as with family and HNWI asset structures.
He has also dedicated himself to tax litigation for several decades, with a very impressive experience, where he has worked essentially as a lawyer, but also as an arbitrator within the scope of the Tax Arbitration Center (CAAD).
He was a member of several Commissions responsible for drafting tax legislation. Guest Professor of International Tax Law at Universidade Nova de Lisboa (2000-2013). He has been teaching at a tax postgraduate course at the Universidade Católica Portuguesa for several years.
Author of several articles on tax matters, Francisco de Sousa da Câmara is the Portuguese correspondent for the magazines International Bureau of Fiscal Documentation and Tax Analysts.
João Pedro Rodrigues
Doctor of Law.
Assistant Professor at FDUC.
CAAD referee.
Lawyer RBCM Lawyers.
Susana Soutelinho
Lawyer with extensive experience in consultancy and litigation in the area of Tax Law, which she has dedicated herself to since registering with the Portuguese Bar Association in 1999.
Between 2001 and 2007 she was an associate in the Tax Law department at PLMJ and between 2008 and 2019 she was a partner at the firm Leite Campos, Soutelinho e Associados, Sociedade de Advogados, RL, SP.
She joined CTSU – Sociedade de Advogados, SA, SP, in June 2019 and is currently the coordinating partner responsible for the Tax Litigation team.
Lawyer for natural and legal persons, with the title of Specialist Lawyer in Tax Law awarded by the Portuguese Bar Association in 2013, she has dedicated herself especially to tax procedures, tax judicial proceedings and tax arbitration. Since 2012, he has been a member of the list of arbitrators in Tax Matters at the Administrative Arbitration Center.
He has participated in several Conferences on Tax Law topics at various Universities, Professional Associations, Center for Judicial Studies and Professional Orders, in Portugal and abroad.
The main areas he has dedicated himself to in recent years also include administrative litigation, in particular non-contractual civil liability actions by the State and legal advice for national and foreign companies in preventing tax dispute situations.
Registered with the Brazilian Bar Association since 2010.
Registered with the Portuguese Bar Association since 1999.
José António Chamorro
Professor of Financial and Tax Law.
University of Salamanca (Spain).
Graduate and PhD in Law from the University of Salamanca. He expanded his studies at the Università degli Studi Federico II di Napoli (Italy) and at the University of Coimbra (Portugal). Professor of Financial and Tax Law at the Faculty of Economics and Business at the University of Salamanca, he also taught undergraduate, doctoral and postgraduate classes at the Faculty of Law and Social Sciences. Professor and coordinator of the Taxation discipline in the Master MBA-Family Business Management and Collaborating Professor at the Open University of Catalonia-UOC. Author of more than fifty publications, he supervised several doctoral theses, final degree and master's dissertations and research work to obtain the Diploma in Advanced Studies (Doctorate). He was a substitute Prosecutor at the Salamanca Provincial Prosecutor's Office (2008-2011) and substitute Magistrate at the Superior Court of Justice of Castile and León, Litigation-Administrative Chamber (2011-2016).
Lawyer of the Illustrious Bar Association of Madrid. Member of the Multidisciplinary Business Institute (IME) of the University of Salamanca, the Spanish Association of Financial Law (AEDF)-IFA (International Tax Association), the Network of Professors of Financial and Tax Law (RPDFT) and USAL Alumni.
Julius Storm
Teaching Higher Education in the area of Tax Law and Economic D.
Member of a Supervisory Committee of a Regulatory Entity in the Financial Sector.
Participation in lectures on Tax Planning.
Arbitrator Judge in Tax Arbitration since 2011.
Author of articles in the tax area.
Member of the Jury at CEJ (Center for Judicial Studies) – Via Académica for Oral Exams of the 6th, 7th, 8th and 9th Judge Training Courses for the Administrative and Tax Courts, respectively, in 2019 and 2022 in terms of D. Tax.
Tax and Accounting Consultancy in a multinational consultancy company for around 22 years.
Performing functions in the administrative-financial area in the private sector as “Controller” and Finance D.
Academic and Professional Training
PhD (pre-Bologna) in Tax Law at UAL (Autonomous University of Lisbon).
Master's degree (pre-Bologna) in Law in the tax aspect and Bachelor's degree (pre-Bologna) in Law, both at UAL.
Degree in Economics and Management (pre-Bologna) from the Portuguese Catholic University.
Chartered Accountant and Certified Accountant/Accountant.
Antonio Coelho
Dr. Américo Pinto Coelho joined KPMG in 1999 in the tax consultancy department, having collaborated in the Financial Services.
In 2004 he joined the group of Corporate Tax as Manager to develop a team dedicated to providing tax consultancy services to large economic groups in the non-financial area.
Since then, he has collaborated with some of the main Portuguese economic groups.
He has been a member of the group of Corporate Tax and is responsible for a team of around 50 professionals.
He is an Official Auditor and arbitrator at the Administrative and Tax Arbitration Center.
He is responsible for the Accounting Course for Tax Practitioners of the Master of Tax Law at the Universidade Católica Portuguesa, teaches the subject of Corporate Tax Law in the Master of Law and Management at Universidade Nova de Lisboa and is a trainer for the IRC discipline at the Center for Judicial Studies.
Manuel Rodrigues
Manuel Rodrigues Professor of financial management, King's, College, London